Restructuring The Code of Professional Ethics: A Review of the Anderson Committee Report and Its Implications. Academic Article uri icon

abstract

  • This article offers information about the restructuring of the code of professional ethics of certified public accountants according to the Special Committee on Standards of Professional Conduct for Certified Public Accountants in the U.S. The public expects auditors to provide protection against fraud, warning concerning business failures, and assurance as to an enterprise's viability. The Committee has considered the issues of service expansion, competition, self-regulation, practice quality, independence, and objectivity.

author list (cited authors)

  • Shaub, M. K.

publication date

  • December 1988